Section 45-31-240.40 – Clerk Hire Allowances.
Section 45-31-240.40 Clerk hire allowances. The Geneva County Commission may, in its discretion, provide for the Tax Assessor and Tax Collector of Geneva County, a clerk hire allowance not to exceed seven thousand forty dollars ($7,040) for the period beginning August 1, 1979 and ending July 31, 1980; six thousand seven hundred dollars ($6,700) for […]
Section 45-31-241 – Levy of Tax for Public School Purposes.
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds for the benefit of the public schools in Geneva County, the Geneva County Commission or other governing body of Geneva County is hereby authorized to levy and to provide for the assessment and collection of any sales and use taxes […]
Section 45-31-241.01 – Levy of Tax for Jail Maintenance, Road and Bridge Projects, and School Resource Officers.
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school resource officers. (a) This section shall only apply to Geneva County. (b) As used in this section, state sales tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, […]
Section 45-31-241.02 – Levy of Tax for Jail Construction and Maintenance; Excess Funds for Road and Bridge Projects.
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds for road and bridge projects. (a) This section shall only apply to Geneva County. (b) As used in this section, state sales tax means the tax imposed by Article 1 of Chapter 23 of Title 40 and state use tax means the tax […]
Section 45-31-242 – Levy of Tax.
Section 45-31-242 Levy of tax. (a) The Geneva County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Geneva County a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package […]
Section 45-31-242.01 – Tax to Be Added to Sales Price of Tobacco Products.
Section 45-31-242.01 Tax to be added to sales price of tobacco products. Upon adoption of a resolution by the Geneva County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose in Geneva County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount […]
Section 45-31-242.02 – Violations.
Section 45-31-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Geneva County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided […]
Section 45-31-242.03 – Tobacco Stamps.
Section 45-31-242.03 Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 through Section 40-25-28. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax […]
Section 45-31-242.04 – Rules and Regulations.
Section 45-31-242.04 Rules and regulations. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 87-415, p. 611, §5.)
Section 45-31-242.05 – Application of Laws, Rules, and Regulations.
Section 45-31-242.05 Application of laws, rules, and regulations. All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 through Section 40-25-28, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied […]